In accordance with the sales tax regulations of European Union countries in which some of our Residents live, we must collect and remit Value Added Tax (VAT). Currently, only Residents who live in the European Union are charged VAT. The EU allows people and companies to register for VAT exemption, which we abide by.For more details, please refer to the VAT policy page on the Second Life website. Rates above are current as of August 24, 2009.